HMRC’s Trusts and Estates Newsletter Aug 26 highlights expanded Trust Registration Service requirements for non-UK trusts holding UK property, with new low-value exemptions and enhanced data sharing

Following amendments to the Money Laundering Regulations, non-UK trusts that acquired qualifying UK land before 6 October 2020 and continued to hold it on 30 June 2026 are now required to register with the Trust Registration Service. All non-UK trusts acquiring qualifying UK land also fall within the trust data-sharing process, while new exemptions have been introduced for certain low-value trusts…